On 14 October 2026, Austria's National Council (lower house of parliament) approved the pending protocol to the 2010 income and capital tax treaty with Qatar. The protocol, signed 3 May 2026, is the first to amend the treaty and includes the following changes:
- The preamble is replaced in line with OECD BEPS standards;
- Article 8 (International Shipping and Air Transport) is replaced with updated provisions, including a change from place of effective management to residence as the basis of ta…